IRS Seeks End to ‘Frivolous’ Suit Claiming Income Isn’t Taxable

The Fifth Circuit should reject a man’s arguments that his employment income isn’t subject to taxation, the IRS told the court in a Thursday brief.

The arguments advanced by Adolfo Montero are variations of others the court has seen and rejected before, mostly involving “frivolous” claims that the money he received from his job wasn’t taxable.

Montero’s petition attacked the legitimacy of tax withholding under the 16th Amendment.

Montero earned $300,000 working for Dell in 2017. He filed a W-4 with the company indicating that we was exempt from federal tax, so it withheld only about $4,900 in taxes. He ...